CALDWELL AND DUNILIP PARISH CHURCH OF SC(YrL4fqD
TRusfELS' REPORT
AND
CONGREGATIONAL Accouwrs
31st DECEMBER 21ll4
Con8r¢g•15on No: O71J434
ChArlty No: SCfM0447

CALDWELL AND DUNLOP CHURCH OF SCOTLAND
INDEX
Page(s)
Reference and Administrative infomiation
Trustee4 Kirk Se5SLon
TrusLett' Annual Report
Sto7
Report of the Independ￿l Exatniner
Receipts and Paym¢nts Account
Statem￿1 of Balance5
Notes forniing part of the A¢count5
IOto12

Lh#rity Name:
Charlty Rtgistradox NtsMb¢r.
Cou%rc%&fion R¢frr¢nc¢ Number.
IIMRC Rtference Number.
cald*￿11 olldD￿ oFSrithnd
SCCrfX>447
7L434
ST05573
Ministtr.
Contsct AddTU5."
Tnut¢e4:
The ministrr is a ¢DtsE¢C. The Ot1￿ w]M) gy¥￿1 dwityg year tXXWXi5e th acti￿ of th¢ Kuk ￿lon. thc
cuThent memFk¥s ofwhich are Jis*d ￿ PÈge 4.
PrilleRp41 offi¢e- b¢4rrrs
Apthl fromtt*mtAiSttr, WJKM detaiLs ae8iwets th¢￿￿￿1￿￿[ otTKr.
S¢s$ion Ckrk:
Addi¢iollal informatio
lide￿dentExarnIAer
Banktr$:
Thc [loy￿ ￿￿k ofscotknd plc
KilrDarn(xk IB) Brnnch
96 John Finnie SITtet
KiIn￿￿{￿k
L41 INY
B￿k of Scotland
G78 IRD
Page 3

CALDWELL AND DUIYLOP CHURCH OF SCOTLAND
TRUSTEES
As stated on Page 3, the trustees comprise the minister and the active members of the Kirk
KIRK SESSION
The following were ￿tive members of th Kirk Session on 3 1stj)e¢￿nber 2024.
In addition to the above, the following eld¢rs are no longer active meJnb¢rs of Ihe Kirk
S¢5sion and are thereforc not trustees.
A date in brnckets indicates the y¢ar of ordination, where this differs from the year of
Session.
Page 4

Cddwell and Dunlop ParLsh chll￿h of Scotland
Tn￿tee8, Anmual Report
For the year ended 31st December 2024
The trustees submit their report and the accounts of the ¢harily for the year ended 31# December 2024.
Structure, Govenwice Pdnd Management
Caldwell and Dunlop Church of Scotland is a ¢haTity registered in S¢otland. whose charity number is
SC000447. The charity number of The Church of Scotland is SCOI1353. The cl)arity is administetEd in
accordance with the temjs of the Unitary Constitution and is subject to the Acts at)d Regulations of the
GenerAI Assembly of The Church of Sc4Jtland.
ObjectiveJ and Acllvltles
The Chur¢h of Scotland is Trinilarian in doctri￿, Refornied ill tradition and Presbyterian in polty. It
exists to gilorify God and to work for the advancement of Christ's F&ngdom throughout the world. As a
national Church, it acknowledgos a distinctive call and duty to brin8 ordinances of religion to thc people in
every parish of S¢otland throu8h a le￿il0rial ministy. It CO-OF¢rate5 With other Chur¢hes in variou5
ecumonical bodies in Scotland llnd Lyond.
Sunday Mornin8 Worship is in bnth fxnrtlTl< ries.
The servic¢ with our minister,
our Worship Leader. is recorded al
Caldwcll and streamed live from Diinlop with both setwices available on our own YouTube channels and
w¢bsit¢s. T])e service can be requested as dvd or cd. A regular audience view these online services and a
Zoom wngregation partiCiFQtes live on Sund&ys.
All s¢rvice4 Baptism5, Wedding5 and Funerals ar¢ held in bot]i sanctuaries.
Th¢ minister is th¢ Ghaplain of Dunlop Primary School and Uplawmoor Primary School with Easter,
summer and Nativity Services held in th¢ Church buildings or in-schth)l. We look forward to continue to
build on these relationships.
Mcssy Church is r¢8ularly held in both Church Halls with over 40 families involved in this outrea¢h.
Messy Church also appetsred at local show4 gala days and at other lo¢al loeations.
The Bible Exploration Group meets weekly online and is recorded for viewing latsr.
All persons involved with th¢ online services and our group activities have received the appropriale
training irj Proteclion of Vulnerablc Groups and Disclosure Scotland ¢htxk5 have been carried 0￿.
Th¢ committncnt and ener8y 8iven by those involved in all church a￿1VItieS is vital to the delivery of our
mission obje£tives as we seek to remain relevant 8nd Str¢n￿en our presence within our cornmunity.
Achievements 2nd Perfonnance
Worship is at tELe foundation of our chU￿b life, and, as a parish church, we a￿ very much committed to
being a Christian withess in th¢ parish and Etyon(L 5ffving thc needs of the whole community- mcmbcrs
and nOn-m￿lberS alike.
Harvest Services are hcld in boih churches with local fo(Mlbank5 and Christian Aid benefittin8 from
generous donations.
The R¢rnembrance Servic&s in both churches and at the war memorial in Dunlop graveyard We￿ well
attcnded. At Dunlop the Dunlop Scout Grow) provided the honour paty and Dunlop Primary School
Captains and Head Teachers attended.
At Christm83. the Caldwell Trtt was erectfAI. d￿ratty] and lit up and the switch on of the Star on the
Dunlop church bell tower and the nativity scene, sbared light and hope with Fxxh villages. The Christingte
Services in both churches, one at the start of Advent and the other on Christmas Eve. were very well
supported with both Primary School Choirs perforniing in our churches. Many of the local community
joined us at the Church Halls for conversation and refreshments.

Caldwell and Dunlop Parlsh Churnh ofscotland
TThstees' Annual Report
For the year ended 31st December 2024
Aehlevements and Performanee (cottt'd)
In Caldwell Church hall the Senior Discussion group meets on Tuesday and the Soup and Sandwich lunch
takes place on Friday, offering a warni welcome to the comrnunity and school children during winter.
Caldwell Hall is let to a tnotor cycle group. a village choir, coffee mornings and family parti¢s.
In Dunlop Church hall the weekly Tuesday Coffee morning is open to all and Dunlop Musical Memories
(an Alzheimer's support event) meet once a month for musi¢, gam4 aft¢rnoon tra and is well attended
from surrounding areas.
Dunlop Church hall is home to the Dunlop Scout Group end the Lugton and Dunlop Scottith Wornen's
Rural Institute.
The hall is let for various village committee mrttings, coffee m¢)rnings, family parties and fitness groups.
Beyond our parish we continue our engagement with East Ayrshire Churches Homelessness action, both
financially and with practical supporL Our congregations throughout the year support Christian Ai
Erskine Hospital, Shelter, Ayrshire Hospice. Disast￿ Emergen¢y Committe¢ and our local foodbanks.
As th¢ church in th¢ communities of UP1a￿00r and Dunlop, w¢ continue to seek new ways of serving
God and His church in our lo￿1 affas and iwond.
The Kirk Session met in person, via Zoom and via email durin8 the year.
Going forward, our ttsolve and intent remain strong and focused as we look ah¢ad with enthusiasm to our
united congregation improving and enhancing our mission in the Parish.
The united Church Roll at 3111 Dec¢mbcr 2024 totalled 478 communicant members.
Offlce bearer8
The principal olYi¢e-bcar¢rs are dclai1￿ on Page 3.
Trn$teeJ
The minister, together with active members of th¢ Kirk S¢s5ion. all of whos¢ names appear on Page 4, are
the charity's trustees. The Kirk Session memb¢r5 are ordained for life and are the elders of the chuKh.
They are chosen from those members of the ehurth who arc considered to have the appropriate 8ifts and
skills.
All trustees have been made aware of their duties and T¢sponsibilities and of appropriate publications
issued by th¢ Office of the Scollish Charity Regulator.
0￿*￿1¥￿tional Structure
The Kirk Session is moderated by the minister and meets as required but nomially once every two months,
with the exception of the month5 of July and AugusL when no meetings are held. At present these
meetings a￿ held in person, remotely via Zoom and by email. Certain Te5ponsibilities are delegated to the
FInaTr￿ Committee and to the Fabric Committ¢¢ as appropriate. These committees re￿rt to ¢a¢h Jne¢tin8
of the Kirk Session. whi¢h is also responsible for spiritual affairs within the church.
61 Page

CALDWELL ALYD DUNLOP CHURCH OF SCOTLAND
Trust¢ts' Annual Report (¢ontiDu¢d)
Trnstees. Report
For the year endtyj 31st December 2024
Financial review
Th¢ accounts show that receipts from all Sources totailed £165,663 compared to £142,055 in 2023. The
increase in receipts can be largely attributed to ￿lpt5 for the use of thc chuTch. Expcnditure remained
broadly similar and there wa5 a TC5ulting surplu5 of £28,815 cotnpared to £9,591 in 2023.
At the end of the year the tru5tccs hcld unrcstricted cash funds of £218.007. Funds held considered
sufficient to enable all liabilitie5 to IK settled as they arise.
Investment Policy
Inveslm¢nts held by the trustees comprise holdings in The Church of Scotland Inv¢stors' Trust Growth and
Inc4)me Funds. These funds ar¢ professionally Mar￿g￿ in accordance with guidelines laid down by the
General Trnsl¢e&
ReseThes Pollcy
The trustees believe that in norn￿1 ¢irGums¢ances ffserves should only be held to the extent necessary to
allow for trmporary fluctuations in receipts Pa￿nents cash flow and fu¢ur¢ liabilities. including likely fabric
repairs on ageing propertiu. Cash reserves held at 31st DeccmEKr 2024 are considered adequate for ￿tUre
needs.
Sta*¢ment of Tr￿tee3, Responsibilities
The trustees must prepare financial stalemenls which give sufficient detail to enable an appreciation of the
trAnsaction5 of the charity during the financial year. Th¢ tnths ar¢ resw)nsibl¢ for kc¢ping prop¢r
accounting records which. on request. must refiect the fil￿ncIal position of the charity at that time. This must
be done lo ¢nsurn that the fmancial statements comply with the Clwities and Twstee Investtnent (Scotland)
Act 2005, the Charities A¢¢ounts (Scotland) Regulations 2(K)6 (Is ameDded) and the Regulations Anent
Congregational Financ¢ approvcd by the Gcncral Assembly of the Chutch of Scotland in 2007. They are also
responsible for safegwding the assets of the cl)arity and must take reasonabl¢ st¢r6 for the prevention andlor
detection of fraud alld other irregularities.
This re￿rt was approvd by the trustees on 20 March, 2025 and is $i￿d on their behalf by
Session Clerk
Page 7

Jndependellt ExAminer's Report to tbe TTU5tees of
Caldwell & Dunlop Parish Cknur¢h of Scotlsnd
I report on th¢ accounts of the charity for the year to 31 fkcember 2024 which arc as set out on Pag￿ 9
to 12.
Resp¢ctfve responslbllities of trustees *nd examiner
The charity's trLlStees are reswnsible for the preparation of the accounts in accordance with the tern]s of
the Charities and Trustee Investment (Scotland) Aci 2005 and the Chariti&% Acwunts (Scot]and)
r¢gualtions 2006.
The charity tn]stees consider that the audit requirement of Regulation 10(1) (LD of the Account
Regulations doe5 not apply. It is my reswjnsibility to examine tbc accounts &% requiTed under Section
44 (1) (¢) of the Act and to state whether particular matters hav¢ comc to tny attention.
Basis of 5ndepeDdent examlner's stateTnent
My examination 15 Ca￿led out in accordance wilh R¢gulalion I l of the Charities Account5 (Scotland)
Regulations 2006. An examination includcs 8 review of tl)e accounting r￿ordS kept by the charity and a
comparison of the accounts prcscnted with those records. It a150 illGlude5 consideration of any unusual
items or disclosures in the account& and seeks explanations f￿￿ trustees ¢on¢erning such matters. Thg
procedures und¢rtak¢n do not providc all the ¢videnrA that would be requircd in an audit, and
¢onsequ¢nt]y I do not express an audit opinion on the view given by the accounis.
Independent examiner's $tktsment
In tli¢ course of my examination. no matter ha5 wme to my atteniion
which gives me re8son&ble ¢aus¢ to believe that in any m&lerial respect the requirements .
- to keep a￿OUnting r¢¢ords in accordancc with section 44 (1) (A) of the 2005 Act and
Regulation 4 of the 2006 Account Regulations,
and
- to prepare Accounts which accord with the accountin8 records and comply with Regutation
9 of the 2006 A¢¢ouiit Re8uiations, have not been mei
or
to wliich, in my opinion. attcntion should be drawn in order to enable a proper und¢rslanding
of the accounts to b¢ r¢a¢hed.
Signed:
Nam¢:
Addr￿.
Page 8

Caklwell & Dunlop Parish Ckurcb ofscotland
R¢teipt and Payments A￿O￿nI
Year ended 31 December 2024
UnrEstricted Restricted Endomrynent
Fllllds
Funds
Funds
2024
2024
21)24
Totsl
2024
Total
2023
Note
Re£cipts
Donations
1£8acies
Weddings & FI￿￿21S
Fundraising Events
Bank & Deposit Ineotne
Investment Income
Sub Totsl
Rental of m2nsenJ211
Use of Prwnises
Life & Work Subscriptions
CDlle¢tions for third parties
Tot*l Re¢eipts
108.876
I I,cKJo
(rfJD
5.403
7.794
2903
10&876
11,000
600
5,403
7.794
2.903
136J76
4,415
20,500
111.581
2.649
IOJ50
3341
4564
132,485
4546
4.415
20.5(XI
126
5.098
142,055
4.172
165,663
4.If2
16i,663
Payments
Charitable Activiti¢s
136,848
136,848
131464
(Deficitv Surpllls for year
28815
28,815
9591
Ststemcnt of Bttlane
A59t31 December 2
24
Ullrtstricted R¢str**d EDdowm¢nt
Fnnds
Fund$
Funds
2024
2024
2024
Tot21
2024
Totsl
2023
Nole
Ballk B&ianc¢s
As ￿ l January 2024
189.192
1,750
1gJ942
181,351
Exc#s of receipts over paymcnts
28.815
28.815
9591
Balance as at 31 December 2024
218.01)7
1,750
219,757
190.942
Investments at Market Value
(cost £67.032)
54.rn
75.778
130,550
119
Total FTADds
2717PJ
1,750
7&778
350?
310,566
The a￿oUnts were appmved by the Kirk Session on 20 March 2025
For and on behalf of the Kirk Session
P4e9

Caldwell & Dunlop Parish Church of Scotland
Notes to Account5
Year ended 31 December 2024
Trustee Remuneration and Related Porty Transactions
During thc year five trustees re¢¢ived reimbursement of costs char8eable to the cliarity tr)talling £1,141.
Sarah Rcid, a trustee, received £6,960 for providing servic¢s as organist during the ycar. The minis¢¢r
received £1080 in trdvel expcnses. £600 for telephone expenses and £218 in other expenses.
Nothing w&s paid on her b¢half for manse council tax due to a rebate being received during the year.
No trustec. or any person related to a trustee, had a personal interest in any contract or
transaction entered into by the charity during the year.
Unrestri¢tcd Restrtct
2024
2024
Total
2024
Bank Balthnees
2023
Bank Currcnt Account
Deposit Account- C.O.S Inv¢slors Trust
62,693
155.313
1.748
64.441
41,724
155.316 149.218
Total
218,007
1,750 219,757 190,942
Movement of Funds
AtlJan
2024
Incoming
Outgoin8
Resourc¢5 Resources
Gasns & At 31 Dec
losses
2024
Transfers
Unrestricted Funds
Gcneral Fund
rabric Fund5
Kirk Scssion Fund
207.851
28,875
2.516
164,215
1.317
131
(114,794) (22.970)
(22,004)
22.920
(50)
50
4.722 2J9,024
31,108
2,647
239,242
165,663
(136,848)
4,722 272,779
Restricted Funds
Presbytery Primer Fund
1,750
1,750
Endowment Funds
Sundry Bequests
Miss FTnnie Bequest
66.542
3.032
5.918
286
72,460
3.318
Total Funds
310566
165,663
(136,848)
10,926 350,307
Purpose of Funds
Fabric Fund
Th¢ t￿SteeS have set aside fvnds for the maintenancc of the Cliuich property
Kirk Session Fund
This fund is to be dispcrscd at the discrctiOD of the Kirk Scss1¢)n
Pr&sbytcry Primer Fund Graiits werc rcceived for a scri6s of specific projects approved by Presbytery.
Sundry Bequests Fll[￿ This fi￿d compTises siuns bequeathed which carry the express condition that
only the ineomc derived from those sum5 may be used to defray general C4)St5.
Suiiis so donated have been invested en bloc in COS Investors Trust Growth &
Income Funds
This fund provides assistance to members of the congregation with fuel cost4
and income is distributed at the sol¢ disciction of the minister.
Mis5 Finnie Bequ¢st
Page 10

Caldwell & Dunlop Parish Church of Stotland
Notes to Accounts
Year ended 31 Ikcewber 2024
Revenue
2024
2023
Donations
Gift Aid Offerin85
Tax rgwvered on Gift Aid Donations
Op¢n Platel Other Off¢rin8S
Other Donations
79.191
20.036
8.114
1,535
78.981
24.620
6,935
1.045
Total
Fundraising
Soup, sandwiches & coffee
Primcr Fund Inco
Absuil Fundrdisii)8
R¢gular Fund iaisin8 cvcnts
108076
111581
5.212
3.815
5.554
981
191
Total
5,403
iowo
I xpenditure
2024
2013
Giving to Grow
PrcSb￿¢ry Thics
Minisler's Iravclling & ¢xher cxpcnses
Pulpit supplylor8ani$t
SalariGs
Fabric Repairs
IT costs
14eat & Light
Insurance
Manse council lax
Printing. stationery. tthvsletter
Lifc & Work Cost
Church Grounds
Presbytcry Pritner Fu￿1 Projects
Othcr Exp¢￿5¢5
Coll¢rtions for third parti¢s
66,220
1.975
1,680
156
10,416
22.004
636
18.039
6.892
(2,520)
2.700
126
300
71.094
1,975
1.515
2,373
8.476
5,766
933
19,067
6,717
3.569
2.517
252
540
4,052
4.172
2.572
5.098
Charitable llctivities
136.848
132,464
Collections for third parties
DEC £1600 . Christian Aid £285. Erskll￿ Hospital £1327. Save the Childffn £960
Page 11

Caldwell & Dunlop Parish Church of Scotland
Notes to Accounts
Year ended 31 December 2024
6. Mini5t¢r's Stipend
All Church of Scotland ¢ongregalions contribute to the National Stipend Fund which bears
Ihe cost of all ministers, stip¢nd and employer's contributions for national insurance,
pension and housing and loan fund. Minist¢rs' stipends are paid in accordance with th¢
national stipend scal¢, which is related to years of service. For the year under revi¢w, the
minimum stipend was £3 1,642 (2023: £30,135) and the maximum stipend ( in the fifth and
subs¢quent years) was £38,884 (2023.. £37.032).
7. Staff costs and llumbers
2024
2023
Salaries
10,416
8,476
The average number of part-time employees during the year was 2 (2023: 2)
8 Memorandum:
Funds Held by tho Church of S¢otlADd General Trustces for tho Benefit of the Con8regAtlon
Revenue Account . Balancc at 31.12.24
£15,708.75
Page 12